Where to Pay Taxes in the Philippines (2025 Edition)
1. Legal Framework and Recent Reforms
| Level | Governing law | Key 2024-25 updates affecting where you may pay |
|---|---|---|
| National (BIR) | National Internal Revenue Code of 1997, as amended (NIRC) | Republic Act No. 11976 — Ease of Paying Taxes Act (EOPT) removed the “wrong-venue” penalty and made nation-wide or online payment valid for all taxpayers, regardless of their Revenue District Office (RDO). Implementing RR 4-2024 operationalises this flexibility. (Rödl & Partner, Phalga) |
| Local | Local Government Code of 1991 (RA 7160) | Cities and municipalities may now collect through bank partners and e-wallets; many LGUs launched portals that accept GCash/Maya or credit-card payments. (LawPhil) |
| Customs | Customs Modernization & Tariff Act (RA 10863) | Bureau of Customs (BOC) has begun rolling out a 24/7 e-Payment Portal integrated with Security Bank, LandBank, Asia United Bank and others. (Bureau of Customs) |
2. National Taxes: Bureau of Internal Revenue (BIR)
2.1 Electronic Channels (open 24/7)
| Channel | How it works | Accepted instruments |
|---|---|---|
| eFPS (Electronic Filing & Payment System) | File return and debit any enrolled AAB bank account in one session. Mandatory for large taxpayers, e-large filers, and those covered by RMC 34-2025. (Bir CDN) | Bank debit (AABs), InstaPay/PesoNet companion apps |
| eBIRForms + ePay Gateways | Upload return via eBIRForms then click “Pay”; routes you to any of the gateways below. (Bureau of Internal Revenue) | LandBank Link.BizPortal, DBP PayTax Online, UnionBank Online, UPay, etc. |
| E-wallets / Cards | Choose “BIR” inside GCash, Maya, GrabPay, ShopeePay, PalawanPay or pay through MyEG; cards processed by DBP-Visa/Mastercard or Maya. (MyEG) | |
| Third-party kiosks & eLounges | Seasonal “Pay-as-You-File” centres (e.g., SM malls) and permanent eLounges inside every RDO. (Bir CDN) |
Tip: Because EOPT abolished the wrong-venue rule, you may now pay via any of the electronic options above even if your bank or e-wallet is outside your “home” RDO. (Rödl & Partner)
2.2 Manual / Over-the-Counter Options
- Authorized Agent Banks (AABs) – Any branch on the BIR’s rolling list may accept cash or cheque; many open extra Saturdays in April (e.g., BPI AABs on 5 & 12 April 2025). (Bank of the Philippine Islands)
- Revenue Collection Officers (RCOs) – For towns without an AAB, pay at the RDO cashier who issues an Electronic Official Receipt (eOR).
- One-Time Transactions (ONETT Counter) – Estate, donor’s, capital-gains and certain documentary-stamp taxes may be paid at the ONETT counter or via the eONETT module then any e-Payment gateway.
3. Local Taxes: Cities, Municipalities & Barangays
| What you pay | Where you pay | Common e-payment tools |
|---|---|---|
| Business & Mayor’s Permit taxes | City/Municipal Treasurer or Business One-Stop Shop (BOSS); many LGUs now accept online filings. Example: Makati Online Pay portal. (Makati City Government) | LandBank Link.BizPortal, GCash “LGU Bills”, Maya, bank transfer |
| Real Property Tax (RPT / “Amilyar”) | Treasury cashier, satellite payment centres, or LGU portals (e.g., QC e-Services, Taguig satellite offices). (Quezon City Government, Bureau of Local Government Finance) | GCash, Maya, credit/debit card, LandBank & UnionBank online (Quezon City Government) |
| Barangay fees / CTC (“Cedula”) | Barangay hall or community treasury; payment still largely over-the-counter but some cities (e.g., Las Piñas) bundle this inside their web portals. (cityoflaspinas.ph) |
Discounts: Many LGUs grant 10–20 % discounts for RPT paid in full before 31 December of the preceding year (e.g., QC 20 % for 2025 taxes paid by 31 Dec 2024). (Quezon City Government)
4. Customs Duties & Import Taxes (BOC)
| Mode | Description |
|---|---|
| e2m Customs + PASS6 | Importers file the Single Administrative Document online; system pushes the payable amount to your bank’s corporate portal for immediate debit. First-wave banks: Security Bank, LandBank, Asia United Bank, Metrobank. (Bureau of Customs) |
| BOC Cashier at Ports | Cash/manager’s cheque to “Bureau of Customs” for informal entries or walk-in parcels. |
| PayMaya e-Invoice | For postal parcels: BOC emails a PayMaya link; pay with any card or e-wallet and pick up at the Post Office. (client.customs.gov.ph) |
5. Special Notes & Emerging Issues
- Non-resident Digital Service Providers must register and pay 12 % VAT online beginning 2 June 2025; BIR is finalising a simplified e-registration/pay portal for foreign taxpayers. (Fonoa)
- Classification by Size. Under EOPT, “micro” taxpayers (≤ ₱3 M annual sales) may use simplified returns and any payment channel, including e-wallets, without prior BIR accreditation. (Rödl & Partner)
- Proof of Payment. Keep the Payment Reference Number (PRN) or electronic confirmation; it is your legal receipt under Sec. 200 NIRC as amended.
- Penalties. Late payments incur 25 % surcharge, 12 % annual interest (subject to BIR adjustment), and compromise penalties; EOPT did not change these rates, only the venue rules.
6. Practical Checklist before Paying
- Identify the correct form & return. eBIRForms auto-validates the form series.
- Generate the PRN or Filing Reference Number (FRN) before you open the payment app.
- Use enrolled or whitelisted accounts/cards to avoid gateway rejection limits.
- Download/print the e-Acknowledgment Receipt and attach it to your return or keep it with your e-file.
- For LGU taxes, screenshot the confirmation page; some cities e-mail the official receipt later.
7. Frequently Asked Questions
| Question | Short answer |
|---|---|
| Can I still walk into my bank even if it is outside my RDO? | Yes. EOPT removed the wrong-venue rule for all payments. (Rödl & Partner) |
| Is paying through GCash/Maya as legally valid as paying at a bank? | Yes. e-wallets listed on the BIR ePay page are authorised collection agents under Sec. 45 NIRC and RR 4-2024. (Bureau of Internal Revenue, Phalga) |
| Do I need to keep a hard-copy receipt? | Electronic acknowledgment is enough, but printing is prudent if you expect an audit. |
| What if the LGU portal is down on the deadline? | RA 7160 allows local treasurers to extend hours or accept payments on the next working day when the due date falls on a non-working day or systems are inaccessible. (LawPhil) |
Bottom line: In 2025 every major Philippine tax can be paid anywhere, anytime—so long as you use an authorised bank, e-wallet, LGU portal, or customs e-payment link. The “place of payment” is now more a matter of convenience than compliance, but proof of payment remains non-negotiable. Store those electronic receipts well!